Below you will find articles from our legal journals on a variety of pressing legal topics.
KEY DECISIONS IN PUBLIC USE AND JUST COMPENSATIONPREREQUISITES TO THE TAKING Utah: As long as taking is for the birds, not the environmental plaintiffs, it's a public use In Utah Dep’t of Transp. v. Coalt, Inc., the Utah Supreme Court considered...
Tax counsel, and valuation analysts and other financial advisers (analysts), are often retained to advise acquisitive clients with regard to proposed merger and acquisition (M&A) transactions. The analysts typically focus on the pricing and...
There are a number of risks associated with being a commercial landlord, such as the time commitment needed for maintenance and claims arising out of injuries on the property, car damage in the parking lot, dangerous structural conditions, and...
So what is an “eggshell audit”? The term refers to the possibility that the subject of a civil audit could, under pressure, crack open and provide information leading to a referral for criminal investigation. The goal of the attorney advising a...
Generally speaking, inverse condemnation is a cause of action against a public entity when a taking of private property has occurred without a formal exercise of the eminent domain power. The proper way to raise that cause of action varies from...
To successfully litigate a case before the U.S. Tax Court, mastery of the applicable substantive tax rules is crucial. However, the importance of the Tax Court’s unique Rules of Practice and Procedure (Rules) should not be overlooked. As one...
A lien on nothing. That is exactly what a leasehold mortgagee fears it will get when it accepts a ground lease as collateral for a commercial mortgage loan. The lease might terminate prematurely and destroy all of leasehold mortgagee’s collateral,...
REQUIRING OUTSIDE AUDITORS TO DISCLOSE CAMS MAY HAVE UNINTENDED CONSEQUENCES Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being...
After a year and a half of hunkering down, carefully quarantining, social bubbling, and generally acting like hermit crabs, the world—and the workforce—is slowly getting back on track. Just as the start of the pandemic was traumatic, reentry into...